Abstract:
Entire investment and annual maintenance costs of public sector enterprises are
financed by the public treasure. Thus, the public has paramount right to know the
actual performance of such organizations. On behalf of the public, the Department of
Auditor Generals’ of Sri Lanaka has been performed as an independent auditor of the
public enterprises over 200 years.
Media has frequently reported that government audit officers who perform their duties
with common objectives to protect the public interest and right have harassed,
insulted and life threats since some public sector officers oppose to the government
audit. Therefore, this study has designed to assess attitudes of the public sector
employees’ on government audit. Data was collected through survey and interviews.
Sample for survey consists of randomly selected fifty employees covering audited
seven public sector organisations. Additionally, two employees and one executive
officer of each organisation, which are included in the survey sample, were
interviewed. The study found that, officers who have personal objectives (self
motives) dislike to government audit where as officers who have social objectives
(public motives) have understood that government audit as a compulsory activity to
protect the public interest and public sector enterprises. However, majority of the
public sector employees have negative attitudes about the quality of the government
audit.
